{"id":42099,"date":"2024-05-04T12:32:26","date_gmt":"2024-05-04T07:02:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/changanacherry-co-op-agrl-rural-development-bank-ltd-v-cit-2023-201-itd-755-cochintrib\/"},"modified":"2024-05-04T12:32:26","modified_gmt":"2024-05-04T07:02:26","slug":"changanacherry-co-op-agrl-rural-development-bank-ltd-v-cit-2023-201-itd-755-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/changanacherry-co-op-agrl-rural-development-bank-ltd-v-cit-2023-201-itd-755-cochintrib\/","title":{"rendered":"Changanacherry Co-op. Agrl &#038; Rural Development Bank Ltd. v. CIT [2023] 201 ITD 755 (Cochin)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, since assessee had made claim u\/s. 80P (2)(a)(i) albeit in Schedule BP clearly filling up column of exempted income of co-operative society, deduction ought to have been allowed. No adjustment could have been made u\/s. 143(1) unless notice was issued to assessee. Disallowance \u00a0was \u00a0deleted. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1)(a) : Assessment-Intimation-No adjustment could have been made  unless notice was issued to assessee-Disllaownce is deleted .[S.80P (2)(a)(i)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-42099","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aX1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42099","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=42099"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42099\/revisions"}],"predecessor-version":[{"id":42100,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42099\/revisions\/42100"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}